Second seed Karolina Pliskova ended Mayar Sherif's fairytale Grand Slam breakthrough to set up a Roland Garros second-round clash against former champion Jelena Ostapenko on Tuesday as world No 1 Novak Djokovic pledged to be on his best behaviour on his return to the majors after his US Open brain fade.
Pliskova, a semi-finalist in 2017, squandered eight set points in the opening set as world No 172 Sherif, the first Egyptian woman to play in the main draw at a Slam, took a shock lead.
However, the Czech's greater experience eventually told as she recovered to progress 6-7, 6-2, 6-4.
Latvia's Ostapenko, the world 43, won her first match at the French Open since sweeping to her shock 2017 title when she fired 46 winners past Madison Brengle of the United States to win 6-2, 6-1.
Later Tuesday, Djokovic begins his bid for a second French Open title and 18th Grand Slam title.
The Serb tackles Sweden's Mikael Ymer, ranked 80, seeking a 32nd win in 33 matches in 2020.
His only loss was against himself following his now infamous default in New York for an angry swipe of the ball which hit a line judge in the throat.
"Of course, I will make sure I don't make the same mistake twice," said the Serb who remains only one of two men to have defeated 12-time champion Rafael Nadal in 15 years in Paris.
Djokovic suffered no hangover from his US Open controversy, quickly wrapping up a record 36th Masters title in Rome in a perfect claycourt tune-up for Paris.
An extra incentive in Paris for the Serb is the opportunity to become the first man in the Open era -- and only the third man in history -- to win each of the four Grand Slam titles twice.
Ymer, 22, who is of Ethiopian descent, hasn't won a main draw match on tour since the sport resumed after its lengthy suspension due to the coronavirus.
However, he made the second round of Roland Garros on his Grand Slam debut last year having come through qualifying before losing to Germany's Alexander Zverev.
Also on Tuesday, newly-crowned Hamburg champion Andrey Rublev, seeded 13, tackles giant American Sam Querrey.
The 22-year-old Rublev's final win in Germany over Stefanos Tsitsipas was his third title of 2020, after hardcourt trophies on Doha and Adelaide.
Rublev has yet to win a match at Roland Garros in two visits following a loss in qualifying in 2016 and a first round exit in 2017.
World 48 Querrey made the third round in Paris in 2013.
Canada's Denis Shapovalov, seeded nine, faces French veteran Gilles Simon.
The left-hander leapt into the top 10 for the first time earlier this month and made the quarter-finals of the US Open and last eight in Rome.
However, Shapovalov, 21, has just one career win at Roland Garros.
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How to avoid crypto fraud
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Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
